2023-TIOL-725-ITAT-PUNE
JCIT Vs Mahratta Chamber Of Commerce Industries & Agriculture
Whether when the activities are carried out in the course of actual carrying on objects of general Public Utilities, the quantum of receipts shall exceed 20% of the total receipt - NO: ITAT
- Revenue's appeal allowed: PUNE ITAT
2023-TIOL-724-ITAT-PUNE
Amit Abhay Chordia Vs ITO
Whether late fees u/s 234E of Act can be levied only prospectively w.e.f. 01. 06.2015 - YES : ITAT
- Assessee's appeal allowed: PUNE ITAT
2023-TIOL-723-ITAT-MUM
JCIT Vs Yashmaan Pathak
Whether when there are Sundry Creditors appearing in the balance sheet, it entails invoking of provision of section 41(1) automatically - NO: ITAT
- Revenue's appeal dismissed: MUMBAI ITAT